,i  #aag? ,,congress  #a/ ,session  ,h4 
,r4 #fjeg  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,novemb] #ai1         
#bjba,mr4 ,bey] 7= himself1 ,ms4 ,titus1
 ,mrs4 ,c>olyn ,b4 ,maloney ( ,new      
,york1 & ,ms4 ,salaz>7 introduc$ !      
foll[+ bill2 :i* 0 ref]r$ to !          
,committee on ,ways & ,means  ,a ,,bill 
,to create a %ort =m tax return to      
simplify ! return process = c]ta9       
taxpay]s liv+ abroad1 & = o!r purposes4 
#a4 ,%ort title ,?is ,act may be cit$ z 
! ,tax ,simplification = ,am]icans      
,abroad ,act4  #b4 ,%ort =m = c]ta9     
taxpay]s liv+ abroad  7a7 ,9 g5]al ,!   
,secret>y ( ! ,treasury 7or !           
,secret>y's delegate7 %all make         
available a =m = use by specifi$        
individuals to file ! return ( tax      
impos$ by *apt] #a ( ! ,int]nal ,rev5ue 
,code ( #aihf4 ,su* =m %all replace ,=ms
 #ajdj1 #beee1 #aaaf1 #edga1 #cebj1     
#gjh1 & o!r =ms = disclos+ income1      
d$uctions & (fsets1 & %all be z simil>  
to ,=m #ajdj-;,,ez z x exi/$ 9 #bjag1   

except t ! =m %all all[ an individual   
to1 ) respect to a taxable ye>-- 7#a7   
demon/rate t su* individual is a        
non-resid5t = purposes ( ! sub/antial   
pres5ce te/ "u section #ggja7;b77#c7 (  
su* ,code1  7#b7 decl>e =eign income    
describ$ 9 section #iaa1  7#c7 *>act]ize
 income bas$ on s\rce1 includ+-- 7,a7   
wages1  7,b7 contract income1  7,c7     
=eign gov]nm5t b5efits1  7,d7 p5sion &  
o!r retirem5t income1  7,e7 s*ol>%ips & 
fell[%ip grants1  7,f7 int]e/1  7,g7    
divid5ds1 &  7,h7 capital ga9s1  7#d7   
claim ! /&>d d$uction &1 if applicable1 
! *ild tax cr$it & e>n$ income tax      
cr$it1  7#e7 decl>e =eign taxes paid1 & 
7#f7 decl>e ,unit$ ,/ates s\rce income f
 retirem5t1 p5sion & social security    
b5efits to be treat$ z res\rc$ f treaty 
income :]e tax has be5 paid ^u          
di/ribution4  7b7 ,specifi$ individual  
7#a7 ,9 g5]al ,= purposes ( ?is section1
 ! t]m specifi$ individual means1 )     
respect to a taxable ye>1 an            
individual-- 7,a7 :o qualifies z a      

non-resid5t citiz5 "u ! sub/antial      
pres5ce te/ ( section #ggja7;b77#c71 or 
is ! sp\se ( non-resid5t citiz51 &  7,b7
 :o decl>es-- 7i7 an income less ?an    
#djj1jjj1 &  7ii7 a tax liability ( #j4 
7#b7 ,inflation adju/m5t  7,a7 ,9 g5]al 
,9 ! case ( any taxable ye> beg9n+ aft] 
#bjbc1 ! #djj1jjj am\nt 9 p>agraph      
7#a77;,b77i7 %all be increas$ by an     
am\nt equal to-- 7i7 su* doll> am\nt1   
multipli$ by  7ii7 ! co/-(-liv+ adju/m5t
 det]m9$ "u section #a7;f77#c7 = !      
cal5d> ye> 9 :i* ! taxable ye> beg9s1   
det]m9$ by sub/itut+ #bjbb = #bjaf 9    
subp>agraph 7,a77ii7 !re(4  7c7         
,effective date ,! =m requir$ by        
subsection 7a7 %all be made available = 
taxable ye>s beg9n+ "o ye> aft] ! date (
 ! enactm5t ( ?is ,act4  #c4 ,expansion 
( income all[$ z ,=eign ,e>n$ ,income   
7a7 ,9 g5]al ,section #iaa ( ! ,int]nal 
,rev5ue ,code ( #aihf is am5d$-- 7#a7 9 
subsection 7b77#a77;,b71 by /rik+ clause
 7i7 & by r$esignat+ clauses 7ii7 ?r\gh 
7iv7 z clause 7i7 ?r\gh 7iii71          

respectively1  7#b7 9 subsection        
7b77#a77;,a71 by /rik+ attributable to  
s]vices p]=m$ by su* individual & ins]t+
 attributable to s]vices p]=m$ by su*   
individual or b5efits receiv$ by su*    
individual1 &  7#c7 9 subsection        
7d77#b71 by /rik+ wages1 sal>ies1 or    
pr(essional fees & ins]t+ wages1        
sal>ies1 pr(essional fees1 p5sions1     
s*ol>%ips1 fell[%ip grants1 int]e/ &    
divid5ds1 capital ga9s1 di/ributions f  
retirem5t funds1 or paym5ts receiv$ by !
 taxpay] ) respect to disability1       
unemploym5t1 family m$ical leave1 or    
*ildc>e4  7b7 ,effective date ,!        
am5dm5ts made by subsection 7a7 %all    
apply to taxable ye>s beg9n+ aft] ! date
 ( ! enactm5t ( ?is ,act4